nbrs ends with 3 and 7 cant be divide by 4
no start with 2 are 23,26,27 &end with 2 are 32,62,72
no start with 6& end with 6 are 26,36,76,63,63,67
in this 4 are divisible by (4)
there are 6*4 possibles are there
in 12 posibble 4 are divible by 4 therefore there will be 8 nbrs we can divide by 4....